Application of Oklahoma Turnpike Authority

1960 OK 1, 348 P.2d 510, 1960 Okla. LEXIS 264
CourtSupreme Court of Oklahoma
DecidedJanuary 8, 1960
Docket38845
StatusPublished
Cited by25 cases

This text of 1960 OK 1 (Application of Oklahoma Turnpike Authority) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Application of Oklahoma Turnpike Authority, 1960 OK 1, 348 P.2d 510, 1960 Okla. LEXIS 264 (Okla. 1960).

Opinions

WELCH, Justice.

The Oklahoma Turnpike Act of 1959, enrolled House Bill 932, of the 1959 Legislature, became effective on the 16th day of July, 1959.

It was provided in the second paragraph of section 5 of the Act, 69 O.S. Supp. § 668, that:

“Immediately upon the passage and approval of this Act, the Oklahoma Turnpike Authority shall file an application with the Supreme Court, under the procedure set out above, for a determination of the validity of such Trust Fund and the earmarking of revenues thereto, the validity of a pledge thereof by the Authority as provided in this Act, and any other questions as to the constitutionality or validity of this Act that may be brought before the Supreme Court, and exclusive, original jurisdiction is hereby conferred upon the Supreme Court to hear and determine such application. * *

The “procedure set out above” relates • to the giving and publishing of notice, advising of the unrestricted right of protest, fixing the time allowed therefor and naming the hearing date. This detail was set out in the first paragraph of section 5 and need not be copied herein.

The Legislature had authority to confer this additional jurisdiction on the Supreme Court by reason of the provisions of the Constitution of Oklahoma, Article 7, Section 2, which generally states the original jurisdiction of the Supreme Court and provides that the Supreme Court may exercise such other and further jurisdiction as may be conferred upon it by law.

Pursuant to the above quoted provision, the applicant, Authority, filed this application for the determinations stated. Due notice was given. Protest was filed by Perry J. Baker and hearing was had at which both Authority and protestant appeared and participated by counsel.

This 1959 Act generally followed Turnpike legislation which has been passed upon and construed by this court in several cases: Application of the Oklahoma Turnpike Authority for the Approval of Bonds, 1950, 203 Old. 335, 221 P.2d 795; Appli[514]*514cation of Oklahoma Turnpike Authority for Approval of Bonds, 1952, 206 Old. 617, 246 P.2d 327, and Application of Oklahoma Turnpike Authority for Approval of Bonds, Old.1954, 277 P.2d 176.

Many of the questions which might ordinarily arise as to the construction and maintenance and financing of turnpike construction have been answered in these former decisions, and under those decisions turnpikes have been constructed and in operation for a number of years. However, this 1959 Act contains some other or new provisions as to financing, construction and operation of turnpikes. While this 1959 Act is based upon the same general plan and purpose to finance and build additional turnpikes, the new or additional details of plan present specific questions to be here determined.

Upon the application of Authority, and the contentions of protestants, the several questions here presented for consideration and determination are numbered and treated consecutively for convenience and to meet the method of presentation. First Question:

“May the Legislature apportion that portion of the tax collected from motor fuel consumed on the several Turnpikes in the State of Oklahoma to a Trust Fund to be used as a guarantee for the payment of interest upon Turnpike Bonds hereafter issued for the construction of additional Turnpikes as authorized by the Legislature or a vote of the people ?”

In former Turnpike legislation all money collected as tolls for travel upon the Turnpike was placed in a general Turnpike Trust Fund to be used to pay for construction and maintenance of the Turnpike. This 1959 Act would create a separate segregated trust fund to be created by and contributed to by allocation of a stated portion of the motor fuel tax collected on motor fuel consumed on all Oklahoma Turnpike Projects, with limitation on the aggregate amount of such allocations, and with contingent provisions for the use of this fund by Authority, and with provisions for repayment to this fund of any money so withdrawn therefrom by Authority.

That is accomplished by sections 1, 3 and 4 of the 1959 Act. Section 1 of the Act, 69 O.S.Supp.1959 § 680, is here quoted in full:

“(a) Beginning with the first apportionment of motor fuel taxes made after the passage and approval of this Act, and until all turnpike revenue bonds hereafter issued by the Oklahoma Turnpike Authority and the interest thereon shall have been paid, or a sufficient amount for the payment of all such bonds and the interest thereon shall have been set aside in trust for such purpose, the Oklahoma Tax Commission shall each month determine an amount equal to the motor fuel excise taxes computed on ninety-seven and one-half per cent (97⅛4%) of the total gallonage of all fuels consumed, during the calendar month in which the tax being apportioned accrued, on all Oklahoma Turnpike Projects and apportion a sum equal to said amount from all gasoline tax collections as follows:
“Ninety-seven per cent (97%) of such amount to the Oklahoma Turnpike Authority and three per cent (3%) to the Oklahoma Tax Commission Fund, after which apportionment all other apportionments of motor fuel excise taxes shall be made according to existing or subsequently enacted apportionment laws. Provided that ap-portionments herein required to be made to the Oklahoma Turnpike Authority shall not in any fiscal year exceed One Million Dollars ($1,000,000.-00), and shall be deducted exclusively from those funds which would otherwise be apportioned to the State Highway Department or Commission for expenditure on State Plighways, without affecting the amounts presently apportioned to the various cities and towns, counties, or for county roads.
[515]*515“(b) If at the time of each monthly apportionment required herein there shall be a balance in the Trust Fund created by this Act equal to three (3) years annual interest on all Turnpike bonds on all turnpikes hereafter financed, or prior to the issuance of any such bonds there shall be a balance in the Trust Fund created by this Act in excess of Four Million Dollars ($4,000,000.00), the Oklahoma Tax Commission shall in said month make no apportionment to the Oklahoma Turnpike Authority of motor fuel taxes but shall apportion the same according to previously existing or subsequently enacted apportionment laws.”

When a motor vehicle travels over the turnpike, the Authority and every one else observes the complete propriety and legality of collecting a toll to apply to pay for the Turnpike. Since the same trip necessarily consumes gasoline on which the traveler pays a specific tax per gallon, the Authority urges there is equal propriety and legality in applying a legislatively stated portion of that motor fuel tax for possible permissive use to pay for the Turnpike.

Section 3 of the 1959 Act, 69 O.S.Supp. § 682, provides the detailed method for determining the amount of motor fuel tax collected on motor fuel consumed on Turnpike Projects. This seems fairly adequate to accomplish the desired result and need not be fully set out here.

Section 4 of the 1959 Act, 69 O.S.Supp. 1959 § 683, provides in subdivisions (a) and (b) as follows:

“(a) The Oklahoma Turnpike Authority shall segregate and hold such motor fuel excise taxes apportioned to it by this Act in trust for the uses and purposes herein provided.

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Bluebook (online)
1960 OK 1, 348 P.2d 510, 1960 Okla. LEXIS 264, Counsel Stack Legal Research, https://law.counselstack.com/opinion/application-of-oklahoma-turnpike-authority-okla-1960.